Income Tax Assessment Act 1997

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 311 repealed by No 89 of 2013, s 3 and Sch 1 item 23, effective 2 July 2019.

Div 311 inserted by No 89 of 2013, s 3 and Sch 1 item 1, applicable to income years that include 1 July 2013, and to later income years.

Subdiv 311-C repealed by No 89 of 2013, s 3 and Sch 1 item 23, effective 2 July 2019.

Subdiv 311-C inserted by No 89 of 2013, s 3 and Sch 1 item 1, applicable to income years that include 1 July 2013, and to later income years. See the note under Div 311 heading.

S 311-15 repealed by No 89 of 2013, s 3 and Sch 1 item 23, effective 2 July 2019. S 311-15 formerly read:

SECTION 311-15 Who losses can be transferred to  
311-15
If section 311-10 applies, the transferring entity can choose to transfer any or all of the transferring entity ' s losses set out in section 311-20, in whole or in part, to one or more of the following entities (a receiving entity ):

(a) the continuing fund for the choice;

(b) a * pooled superannuation trust in which units are held by the continuing fund for the choice just after the completion time;

(c) a * life insurance company with which a * complying superannuation life insurance policy is held by the continuing fund for the choice just after the completion time.

S 311-15 amended by No 94 of 2017, s 3 and Sch 2 item 7, by substituting " If section 311-10 applies, the transferring entity " for " The transferring entity " , effective 1 October 2017 and applicable in relation to the attribution or transfer of accrued default amounts on or after 29 June 2015.

S 311-15 amended by No 70 of 2015, s 3 and Sch 1 item 189, by substituting " superannuation " for " superannuation/FHSA " in para (c), effective 1 July 2015.

S 311-15 inserted by No 89 of 2013, s 3 and Sch 1 item 1, applicable to income years that include 1 July 2013, and to later income years. See the note under Div 311 heading.